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What are the three tiers of department stores,and what determines what tier the store is in?
Conversion Costs
The combined costs of direct labor and manufacturing overheads incurred to convert raw materials into finished goods.
Direct Materials
Primary elements that are directly involved in the production process of particular products or services.
Equivalent Units
A method used in cost accounting to express partially completed goods in terms of complete units.
Units Finished
The quantity of completed products available for sale or distribution at the end of an accounting period.
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